HARBOR FUND
NSAR-B, EX-99.2, 2000-12-21
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Change in Independent Accountants

On August 30, 2000, PricewaterhouseCoopers LLP resigned as
independent accountants of the Trust.  The reports of
PricewaterhouseCoopers LLP on the financial statements of
the Trust for the year ended October 31, 1999 and prior
fiscal years contained no adverse opinion or disclaimer of
opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle. In
connection with their audit for the year ended October 31,
1999 and fiscal year through August 30, 2000, there have
been no disagreements with PricewaterhouseCoopers LLP on any
matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of
PricewaterhouseCoopers LLP, would have caused them to make
reference thereto in their report on the financial
statements for such years.  The Trust, with the approval  of
its Board of Trustees engaged Ernst & Young LLP as
independent accountants.




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